An unintended consequence of flexible work arrangements (FWAs) – the role of peer resentment on turnover intentions in public accounting

Magan Calhoun and Vikkie McCarthy

Journal of Accounting & Organizational Change, 2022, vol. 19, issue 3, 401-419

Abstract: Purpose - As public accounting firms continue to leverage technology to retain and recruit employees, options for flexible work arrangements (FWAs) expand. However, offering FWAs may not be enough. This study aims to investigate the influence of FWAs on perceived peer resentment and turnover intentions in public accounting. A mediation effect of perceived peer resentment between types of FWAs used and turnover intentions is explored. Design/methodology/approach - The analysis is based on survey data collected from a total of 212 respondents currently or recently working in public accounting. Hypotheses have been tested using ordinary least squares regression and the PROCESS macro in SPSS. Findings - Study findings indicate that the number of types of FWAs used and perceived peer resentment positively influence turnover intentions. Research limitations/implications - This study explores developments in retaining and recruiting employees when public accounting firms implement FWAs. In particular, it discusses a new potential unintended consequence, perceived peer resentment toward employees using FWAs. Practical implications - Public accounting firms that seek to retain and recruit top talent must go beyond offering various forms of FWAs if they intend to reduce turnover in their firms. This study provides evidence that peer relationships play a greater role in the turnover intention process when FWAs are used. Originality/value - This study is among a few which examine the variable perceived peer resentment in relationship to FWAs and its influence on turnover in public accounting firms.

Keywords: Flexible work arrangements; Turnover intentions; Social exchange theory; Peer resentment (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:jaoc-03-2022-0045

DOI: 10.1108/JAOC-03-2022-0045

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